§ Mr. Gorst
asked the Chancellor of the Exchequer whether the Treasury keeps records of information received regarding bankruptcies or the liquidation of companies whose activities make them liable to the payment of gaming machine licence duty; and what are the total number of liquidations and bankruptcies in each financial year since gaming machine licence duty was introduced.
§ Mr. Higgins
The latest available figure is 127. Where gaming machines are made available for play, all gaming machines on the premises are dutiable. This legal requirement is intended to protect the Revenue, and the direct cost of its repeal, which would be small, is therefore not the primary consideration.